Time for a General Anti-Avoidance Principle

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HMRC has just announced that closing the tax gap is  its lead priority. But can we get beyond the endless game of cat and mouse that tax inspectors and the avoidance industry play with each other?  As the TUC says:

We think so but it'll take a General  Anti-Avoidance Principle. 

They’ve now published a briefing on this issue and it’s only right I disclose that it is largely my work.

The detail is here and the Government says they are interested. Time for them to deliver then.


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